Every person engaged in the business of making, mixing or compounding any of the soft drinks enumerated in this article shall keep a distinct, legible and permanent record of all extracts, flavorings, sugar, syrup or other ingredients, except water, received by him that may be useful for making, mixing, or compounding soft drinks. Such record shall show the quantity of each of such commodities received, the date of receipt thereof and the name of the person from whom they were secured or received and shall be open at all times for inspection by the Commission or any of its duly authorized agents.